听力原文：The owners of limited companies are people who have bought shares in the company.(6)A．The shareholders are the owners of limited companies.B．Shareholders deposit their money in the limited companies.C．The shareholders can sell shares of limited compa

题目

听力原文：The owners of limited companies are people who have bought shares in the company.

(6)

A．The shareholders are the owners of limited companies.

B．Shareholders deposit their money in the limited companies.

C．The shareholders can sell shares of limited companies to the public.

D．Shareholders of limited companies are able to make profits continuously.

更多“听力原文：The owners of limited companies are people who have bought shares in the company.(6)A．The shareholders are the owners of limited companies.B．Shareholders deposit their money in the limited companies.C．The shareholders can sell shares of limited compa”相关问题

第1题

(c) Briefly outline the corporation tax (CT) issues that Tay Limited should consider when deciding whether toacquire the shares or the assets of Tagus LDA. You are not required to discuss issues relating to transferpricing. (7 marks)

点击查看答案
第2题

(b) The directors of Carver Ltd are aware that some of the company’s shareholders want to realise the value in theirshares immediately. Accordingly, instead of investing in the office building or the share portfolio they areconsidering two alternative strategies whereby, following the sale of the company’s business, a payment will bemade to the company’s shareholders.(i) Liquidate the company. The payment by the liquidator would be ￡126 per share.(ii) The payment of a dividend of ￡125 per share following which a liquidator will be appointed. The paymentby the liquidator to the shareholders would then be ￡1 per share.The company originally issued 20,000 ￡1 ordinary shares at par value to 19 members of the Cutler family.Following a number of gifts and inheritances there are now 41 shareholders, all of whom are family members.The directors have asked you to attend a meeting to set out the tax implications of these two alternative strategiesfor each of the two main groups of shareholders: adults with shareholdings of more than 500 shares and childrenwith shareholdings of 200 shares or less.Required:Prepare notes explaining:– the amount chargeable to tax; and– the rates of tax that will applyin respect of each of the two strategies for each of the two groups of shareholders ready for your meetingwith the directors of Carver Ltd. You should assume that none of the shareholders will have any capitallosses either in the tax year 2007/08 or brought forward as at 5 April 2007. (10 marks)Note:You should assume that the rates and allowances for the tax year 2006/07 will continue to apply for theforeseeable future.

点击查看答案
第3题

3 Spica, one of the director shareholders of Acrux Ltd, has been in dispute with the other shareholders over plans toexpand the company’s activities overseas. In order to resolve the position it has been agreed that Spica will sell hershares back to the company. Once the purchase of her shares has taken place, the company intends to establish anumber of branches overseas and acquire a shareholding in a number of companies that are resident and trade inoverseas countries.The following information has been obtained from client files and meetings with the parties involved.Acrux Ltd:– An unquoted UK resident company.– Share capital consists of 50,000 ordinary shares issued at ￡1·90 per share in July 2000.– None of the other shareholders has any connection with Spica.The purchase of own shares:– The company will purchase all of Spica’s shares for ￡8 per share.– The transaction will take place by the end of 2008.Spica:– Purchased 8,000 shares in Acrux Ltd for ￡2 per share on 30 September 2003.– Has no income in the tax year 2008/09.– Has chargeable capital gains in the tax year 2008/09 of ￡3,800.– Has houses in the UK and the country of Solaris and divides her time between them.Investment in non-UK resident companies:– Acrux Ltd will acquire between 15% and 20% of each of the non-UK resident companies.– The companies will not be controlled foreign companies as the rates of tax in the overseas countries will bebetween 23% and 42%.– There may or may not be a double tax treaty between the UK and the overseas countries in which the companiesare resident. Where there is a treaty, it will be based on the OECD model treaty.– None of the countries concerned levy withholding tax on dividends paid to UK companies.– The directors of Acrux Ltd are concerned that the rate of tax suffered on the profits of the overseas companieswill be very high as they will be taxed in both the overseas country and in the UK.Required:(a) (i) Prepare detailed calculations to determine the most beneficial tax treatment of the payment Spica willreceive for her shares; (7 marks)

点击查看答案
第4题

For a limited company, this will include the money ______ issuing shares, and is known as the share capital.A raise for ;B raised by ;C raising at

点击查看答案
第5题

ORGANIZING A BUSINESS IN DIFFERENT WAYS Businesses are structured in different ways to meet different needs. The simplest form. of business is called an individual or sole proprietorship. The proprietor owns all of the property of the business and is responsible for everything. Another kind of business is a partnership. Two or more people go into business together. An agreement is usually needed to decide how much of the partnership each person controls. One kind of partnership is called a limited liability partnership. These have full partners and limited partners. Limited partners may not share as much in the profits, but they also have less responsibility for the business. Doctors, lawyers and accountants often form. partnerships to share their risks and profits. A husband and wife can form. a business partnership together. Partnerships exist only for as long as the owners remain alive. The same is true of individual proprietorships. But corporations are designed to have an unlimited lifetime. A corporation is the most complex kind of business organization. Corporations can sell stock as a way to raise money. Stocks represent shares of ownership in a company. Investors who buy stock can trade their shares or keep them as long as the company is in business. A corporation is recognized as an entity-its own legal being, separate from its owners. A board of directors controls corporate policies. The directors appoint top company officers. The directors might or might not hold shares in the corporation. Corporations can have a few major shareholders, or ownership can be spread among the general public. But not all corporations are traditional businesses that sell stock. Some non-profit groups are also organized as corporations.1. This passage is mainly about ().A. why different forms of business runB. when different forms of business raise moneyC. how different forms of business are organized2. What is usually needed to decide the portion of the partnership each person controls?()A. A rule.B. An agreement.C. A regulation.3. Who are not included in limited liability partnerships?()A. Full partners.B. Limited partners.C. Unlimited partners.4. How can corporations raise money?()A. By selling stock.B. By buying stock.C. By holding corporation shares.5. Who controls corporate policies in a corporation?()A. Chairman of the board.B. A board of directors.C. The owner of the corporation.

点击查看答案
第6题

Finally, they return the()to the people who bought shares in the company.A、 costB、 priceC、 profits

点击查看答案
第7题

________ usually sell cheap things in large quantities, or offer only a very limited range of goods.A、Chain storesB、DiscountersC、Corner shopsD、Groceries

点击查看答案

听力原文：The owners of limited companies are people who have bought shares in the company.(6)A．The shareholders are the owners of limited companies.B．Shareholders deposit their money in the limited companies.C．The shareholders can sell shares of limited compa

题目

更多“听力原文：The owners of limited companies are people who have bought shares in the company.(6)A．The shareholders are the owners of limited companies.B．Shareholders deposit their money in the limited companies.C．The shareholders can sell shares of limited compa”相关问题

第1题

第2题

第3题

第4题

第5题

第6题

第7题

相关内容